Tax audit department of Main Directorate of the STS in Chernivtsi region reported that during January – November 2020, the number of 335 documentary audits of legal entities was conducted, including 19 scheduled, 48 unscheduled and 268 actual audits.
Legislative audit restrictions have led to a significant reduction in their number. In total, audits covered less than 2% of all taxpayers registered in Chernivtsi region and only 0.1% was planned. (17636 registered payers – legal entities)
According to tax specialists all audits were carried out in compliance with requirements of the “quarantine laws”.
Audits added almost 13.9 million UAH of agreed amounts of tax liabilities and 0.5 million UAH of fines for violation of currency legislation.
Also, during the specified period based on the audit results, the negative value of income tax was reduced by 15.5 million UAH, as well as was reduced amount of the negative value of difference between tax liabilities and VAT tax credit by 5.6 million UAH and the amount of VAT claimed for budgetary reimbursement was reduced by 2.7 million UAH.
Of accrued amounts according to the audit acts of 11 months in 2020 and the corresponding period in 2019, the budget received almost 27.7 million UAH of unpaid tax liabilities.